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Sale or purchase of goods shall be deemed....inter-State trade or commerce

one State to another and (iii) the sale the movement of the goods must be part of the same transaction. The word 'occasions' is used as a verb and means to cause or to be the immediate cause

res inter alios acta

res inter alios acta [Late Latin, literally, thing done among others] : something transacted between other parties NOTE: This term is used in reference to matters not involving the same parties as

Purana

renovation of worlds the genealogy and achievements of gods and heroes the reigns of the Manus and the transactions of their descendants The principal Puranas are eighteen in number and there are the same number of supplementary

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Book of account

contain any statement of account. So until it is shown that such register also pertained to the pecuniary transactions involving the customers of the hotel the same cannot be treated as a book of accounts. In the

Market

shops are kept on any plot of land owned by the same owner or owners, or where wholesale transaction by way of auction or sale of more than twenty maunds is carried on, Afzal Ullah v. State

Stockjobbing Act

perpetual by 10 Geo. 2, c. 8), which was repealed by 23 & 24 Vict. c. 28. Gambling transactions in stockjobbing are now subject only to the same law as is applicable to wagers.

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